https://www.taxtmi.com/caselaws?id=21150 The Tribunal annulled the Commissioner's order u/s 263 for the assessment years 1982-83 and 1983-84, which alleged that a plot of land was never let out, leading to cash recovery from the deceased's son. The Tribunal held the Income-tax Officer's actions were not prejudicial, as the income was disclosed before the raid. It ruled that the Commissioner should assess based on the returns filed during assessment, finding no merit in claims of antedated returns. The Court dismissed the petition, affirming the Tribunal's decision. en-us Wed, 14 Oct 1992 00:00:00 +0530 Fri, 20 Nov 2009 13:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21150 The Tribunal annulled the Commissioner's order u/s 263 for the assessment years 1982-83 and 1983-84, which alleged that a plot of land was never let out, leading to cash recovery from the deceased's son. The Tribunal held the Income-tax Officer's actions were not prejudicial, as the income was disclosed before the raid. It ruled that the Commissioner should assess based on the returns filed during assessment, finding no merit in claims of antedated returns. The Court dismissed the petition, affirming the Tribunal's decision. Case-Laws Income Tax Wed, 14 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21150